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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: I. Foundations of Internal Auditing (15%)	15%	- Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services
Topic 2: VI. Fraud Risks (10%)	10%	- Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection
Topic 3: IV. Quality Assurance and Improvement Program (7%)	7%	- Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP
Topic 4: III. Proficiency and Due Professional Care (18%)	18%	- Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the requirement for continuing professional development
Topic 5: V. Governance, Risk Management, and Control (35%)	35%	- Recognize and interpret ethics and compliance-related issues - Recognize the impact of organizational culture on the control environment - Describe the components of the internal control system - Describe the concept of organizational governance - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management
Topic 6: II. Independence and Objectivity (15%)	15%	- Interpret organizational independence - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity

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IIA Internal Audit Fundamentals Sample Questions (Q639-Q644):

NEW QUESTION # 639
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

A. The board approves the annual performance evaluation of the chief audit executive.
B. The audit manager conducts an internal quality assessment of the internal audit activity's adherence to the Standards.
C. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.
D. The internal auditor reviews the physical access to merchandise during an inventory count.

Answer: D

Explanation:
Section: Volume E

NEW QUESTION # 640
Which of the following statements demonstrates that internal auditors are in conformance with the standard of due professional care?

A. Internal auditors have shown they have the freedom to carry out their responsibilities.
B. Internal auditors have demonstrated the skills needed to carry out the audit engagement.
C. Internal auditors have strictly followed a formal audit process in conducting their work.
D. Internal auditors have demonstrated an unbiased mental attitude.

Answer: C

NEW QUESTION # 641
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?

A. The internal audit charter is drafted properly and approved by the appropriate parties.
B. An independent third party has assessed the organization's system of internal controls to be adequate and effective,
C. The chief audit executive reports both functionally and administratively to the CEO.
D. The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.

Answer: C

Explanation:
Organizational independence for the internal audit activity is best evidenced when the chief audit executive (CAE) reports functionally and administratively to the CEO. Functional reporting to the CEO or equivalent position ensures that the internal audit activity has direct access to top management, which supports its independence and the ability to carry out audits without undue influence from management. Administrative reporting to the CEO also helps align the internal audit function's objectives with those of top management, reinforcing its autonomy and authority within the organization.References: IIA's International Standards for the Professional Practice of Internal Auditing regarding organizational independence.

NEW QUESTION # 642
Wi ch of the following circumstances would most likely be considered a potential red flag for fraud by the internal audit activity?

A. The monthly payroll reports are not vetted to ensure terminated employees have been removed from the payroll system
B. The recent employee survey indicates that some employees remain unaware of the organization's whistieblower hotline.
C. The database of approved suppliers has not been reviewed the last year
D. The volume of nonroutine journal entries has steadily increased over time.

Answer: A

NEW QUESTION # 643
A regional entertainment organization is in the process of developing a corporate social responsibility (CSR) policy. Management invites ideas from employees when developing the CSR policy. Which of the following is the most appropriate idea to include?

A. Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.
B. Generally, CSR activities are limited to the management of the organization; thus, employees do not have a responsibility for ensuring the success of CSR objectives.
C. The board is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported.
D. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.

Answer: A

Explanation:
The most appropriate idea to include in the CSR policy is that management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.
This aligns with good corporate governance practices which hold management accountable for embedding CSR into the corporate culture and daily operations of the organization, thus ensuring its effective implementation across all levels.
Corporate governance and CSR integration best practices as documented in business management literature.

NEW QUESTION # 644
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